https://www.taxtmi.com/caselaws?id=159543 The revision petition was allowed as the best judgment assessment under the Karnataka Sales Tax Act, 1957 was deemed unjustifiable due to discrepancies in turnover determination and rate estimation. The assessing authorities failed to consider the petitioner's explanations and materials adequately, leading to an unfair assessment. The judgment emphasized the importance of transparency, fairness, and the duty of the assessing authority to disclose the basis for assessment and consider relevant materials provided by the assessee. en-us Thu, 17 Jan 1991 00:00:00 +0530 Wed, 27 Nov 2013 12:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159543 The revision petition was allowed as the best judgment assessment under the Karnataka Sales Tax Act, 1957 was deemed unjustifiable due to discrepancies in turnover determination and rate estimation. The assessing authorities failed to consider the petitioner's explanations and materials adequately, leading to an unfair assessment. The judgment emphasized the importance of transparency, fairness, and the duty of the assessing authority to disclose the basis for assessment and consider relevant materials provided by the assessee. Case-Laws VAT and Sales Tax Thu, 17 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159543